Ditemukan 2114 data

Urut Berdasarkan
 
Register : 02-10-2013 — Putus : 26-11-2014 — Upload : 22-12-2015
Putusan PENGADILAN PAJAK Nomor Put-57688/PP/M.XVIIA/19/2014
Tanggal 26 Nopember 2014 — Pemohon Banding dan Terbanding
27336
  • PerdaganganBarang Dalam Persetujuan Kerangka Kerja Mengenai Kerjasama EkonomiMenyeluruh Antara NegaraNegara Anggota Asosiasi BangsaBangsa Asia TenggaraDan Republic Rakyat China), yaitu pada Annex 3 "Rules Of Origin For The TheAseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed tobe originating and eligible for preferential concessions if they conform to the originrequirements under any one of the following:Products which
    Articles collected there which can no longer perform their original purpose nor are capable of beingrestored or repaired and are fit only for disposal or recovery of parts of raw materials, or for recyclingpurpose(4; andk.
Register : 29-11-2013 — Putus : 08-10-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put-55966/PP/M.XVIIA/19/2014
Tanggal 8 Oktober 2014 — Pemohon Banding dan Terbanding
13623
  • Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which
    Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recovery of pof raw materials, or for recycling purpose(4; andk.
Register : 30-08-2013 — Putus : 23-04-2014 — Upload : 28-03-2015
Putusan PENGADILAN PAJAK Nomor Put-52070/PP/M.XVIIA/19/2014
Tanggal 23 April 2014 — Pemohon Banding dan Terbanding
11524
  • Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed toriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which
    Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recover:parts of raw materials, or for recycling purpose(4; andk.
Register : 19-08-2013 — Putus : 12-06-2014 — Upload : 30-06-2015
Putusan PENGADILAN PAJAK Nomor Put-53051/PP/M.XVIIA/19/2014
Tanggal 12 Juni 2014 — Pemohon Banding dan Terbanding
12321
  • Barang Dalam PersetujuanKerangka Kerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota Asosiasi BangsaBangsa Asia Tenggara Dan RepublicRakyat China), yaitu pada Annex 3 "Rules Of Origin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall bedeemed to be originating and eligible for preferential concessions if theyconform to the origin requirements under any one of the following:Products which
    of that Party, provided that that Party has the rights toexploit such waters, seabed and beneath the seabed in accordance withinternational law.Products of sea fishing and other marine products taken from the high seas byvessels registered with a Party or entitled to fly the flag of that Party.Products processed and/or made on board factory ships registered with aParty or entitledto fly the flag of that Party, exclusively from products referred to inparagraph (g) above.Articles collected there which
Putus : 19-09-2018 — Upload : 22-11-2018
Putusan MAHKAMAH AGUNG Nomor 2024/B/PK/Pjk/2018
Tanggal 19 September 2018 — PT ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI
20348 Berkekuatan Hukum Tetap
  • belumkelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Author : Suhartono; Kartini Mulyadi;
Eksekusi Gadai Saham
60787027
  • Alasan kami memilih topik Gadai Saham sebagai salah satu pokok bahasan Restatement adalah karena terdapat inkonsistensi putusan pengadilan terkait lembaga hukum Gadai Saham. Selain itu perkembangan kegiatan ekonomi terkait dengan kegiatan usaha ... [Selengkapnya]
  • However, attention may be drawn to art. 63(a) Fw, which may cause the pledgee and the hypothecary creditor temporarily notto enforce their rights to summary execution. Of course it is also possible that thereceiver fully settles the claim secured by pledge or hypothec, as a result of which therelevant security right is extinguished (art. 58 para. 2 Fw).B.
    The shareholdershall have the right to vote in a general meeting, unless this right is attributed to thepledgee (arts. 2:89 and 198 BW; see also art. 2:24a BW).Furthermore, there are special rules applicable to the enforcement of a pledgeon shares, on which more will be said here.D.
    As mentionedbefore, this right is a right of summary execution, which means that execution canbe effected without any judicial or similar title of enforcement, such as a judicial decision or a notarial deed. The sale must take place in public, barring judicial permissionfor a private sale.
    *Then, a brief reference must be made to art. 3:259 BW, which provides for a special (statutory) right of pledge for holders of depositary receipts for shares to theshares for which the depositary receipts have been issued.
    It occurs regularly that permission is requested for a private sale pursuant to art. 3:251 BW, which is usuallygranted, also in view of the fact that the proceeds of a private sale are often muchhigher than those of a sale in public.
Putus : 13-05-2019 — Upload : 31-07-2019
Putusan MAHKAMAH AGUNG Nomor 1180/B/PK/Pjk/2019
Tanggal 13 Mei 2019 — PT ALASINDO MAKMUR vs. DIREKTUR JENDERAL BEA DAN CUKAI
3718 Berkekuatan Hukum Tetap
  • memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Register : 14-09-2018 — Putus : 24-10-2018 — Upload : 18-12-2018
Putusan MAHKAMAH AGUNG Nomor 2787 B/PK/PJK/2018
Tanggal 24 Oktober 2018 — PT. ALASINDO MAKMUR vs DIREKTUR JENDERAN BEA DAN CUKAI;
319 Berkekuatan Hukum Tetap
  • memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Putus : 26-06-2019 — Upload : 17-10-2019
Putusan MAHKAMAH AGUNG Nomor 1500/B/PK/Pjk/2019
Tanggal 26 Juni 2019 — PT ALASINDO MAKMUR vs. DIREKTUR JENDERAL BEA DAN CUKAI
3810 Berkekuatan Hukum Tetap
  • (b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter,the uppers ofwhich, being produced in one piece or assembled other thanby stitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to thesole by plugs which lock
Register : 05-10-2018 — Putus : 29-10-2018 — Upload : 18-12-2018
Putusan MAHKAMAH AGUNG Nomor 2895 B/PK/PJK/2018
Tanggal 29 Oktober 2018 — PT. ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI;
236 Berkekuatan Hukum Tetap
  • belumkelinatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(6) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to thesole by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Register : 23-10-2013 — Putus : 05-11-2014 — Upload : 31-03-2016
Putusan PENGADILAN PAJAK Nomor Put-56871/PP/M.XVIIA/19/2014
Tanggal 5 Nopember 2014 — Pemohon Banding dan Terbanding
17245
  • Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which
    Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recovery of pof raw materials, or for recycling purpose(4; andk.
Register : 08-03-2019 — Putus : 08-05-2019 — Upload : 01-11-2019
Putusan MAHKAMAH AGUNG Nomor 1221 B/PK/PJK/2019
Tanggal 8 Mei 2019 — PT. ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI;
5713 Berkekuatan Hukum Tetap
  • belumkelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consisting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Putus : 11-03-2019 — Upload : 31-07-2019
Putusan MAHKAMAH AGUNG Nomor 754/B/PK/Pjk/2019
Tanggal 11 Maret 2019 — PT ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI
2810 Berkekuatan Hukum Tetap
  • (z) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base orplatform by riveting;(aa) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other thanby stitching, are attached to the sole by stitching;(ab) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(ac) Thongtype sandals in which the thongs are attached to thesole by plugs which
Register : 17-09-2013 — Putus : 08-10-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put-55962/PP/M.XVIIA/19/2014
Tanggal 8 Oktober 2014 — Pemohon Banding dan Terbanding
13428
  • Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which
    Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recovery of pa00mMenimbangmengingatof raw materials, or for recycling purpose(4; andk.
Putus : 22-02-2017 — Upload : 01-11-2019
Putusan MAHKAMAH AGUNG Nomor 169 K/Pdt.Sus-Arbt/2017
Tanggal 22 Februari 2017 — DANNY SIHANOUK DE MITA VS SVITZER SALVAGE B.V.
11541266 Berkekuatan Hukum Tetap
  • Svitzer claim sums which they sayare outstanding, and due from and payable by Trada, in the principal sumsof US$7,358, 140.65 (2011 contract) and US$4,267,023.20 (2012 contract)together with interest thereon (as at 31 March 2015) totallingUS$2,989, 784.02 and US$2,011,539.18 respectively, and continuing toaccrue thereafter at the daily rates of US$2,516.08 and US$1,459.08.Those figures have subsequently been revised (downwards). Svitzer furtherask for their costs, which am asked to assess.
    Trada raised severaldefences which will introduce and consider below;Terjemahannya adalah: Alasan Putusan Kedua Arbitrase, menjelaskan:pada tanggal 23 September 2011 kapal mengalami kebakaran dan ledakansaat berlabuh dan beroperasi sebagai FSO di Lapangan Widuri di LautJawa.
    The Claimants cost of the reference which in the sum of 150,000;(ii) hold and award that the Claimant is entitled to simple interest on theaforesaid sums at 12.12% per annum pro rata from the date of thisAward until payment;(ili) hold and award that the Claimant is entitled to simple interest on theaforesaid sums at 12.12% per annum pro rata from the date of thisaward until payment;(iv) hold and award and direct that the Respondent shall bear and pay myHalaman 3 dari 31 hal. Put.
    The Claimants cost of the reference which assess in the sum of150,000;(iii) hold and award that the Claimants is entiled to simple interst on theaforesaid sums at 12.12% per annum pro rata from the date of thisaward until payment;(iv) hold and award and direct that the respondent shall bear and pay myfees in the reference and the costs of this award in total sum of26,881.25 Provided always that if in the fist place the claimant shallhave paid all of any partthereof the claimant shall be entiled to
    Nomor 169 K/Padt.SusArbt/20176.Konvensi New York telah diratifikasi oleh Republik Indonesia melaluiKeputusan Presiden Nomor 34 Tahun 1981, tanggal 5 Agustus 1981(vide bukti T3), sehingga Konvensi New York menjadi norma hukumpositif di Indonesia;Pasal V butir (e) dari Konvensi New York menyatakan bahwa putusanarbitrase internasional hanya dapat dibatalkan oleh:a competent authority of the country in which, or under the law of which,that award was made;Terjemahannya dalam Bahasa Indonesia adalah sebagai
Putus : 10-03-2015 — Upload : 30-11-2015
Putusan MAHKAMAH AGUNG Nomor 1070/C/PK/PJK/2014
Tanggal 10 Maret 2015 — PT. TRI TUNGGAL PRATYAKSA vs. DIREKTUR JENDERAL PAJAK
2812 Berkekuatan Hukum Tetap
  • Proyek PISP (Participatory Irrigation Sector Project);Dalam kontrak disebutkan halhal sebagai berikut:This Contract (hereinafter called the "Contract") is made on the 6thday of the month of December, 2006 between, on the hand,Directorate General of Water Resources (DGWR), Ministry of PublicWorks, Republic of Indonesia (hereinafter called the "Client") and,on the other hand a Joint Venture consisting of the following entities,each of which will be jointly and severally liable to the Client for allthe
    DDC Consultants (hereinaftercollectivelly called the "Consultant).Sedangkan dalam General Condition of Contract juga dijelaskanbahwa "Joint Venture" means a Consultant which compries two ormore Peartners each of wich will be jointly and severally liable to theClient for all the Consultant's obligations under the Contract.a) Dasar Hukum UndangUndang Nomor 18 Tahun 2000 tentang PerubahanKedua Atas UndangUndang Nomor 8 Tahun 1983 tentangPajak Pertambahan Nilai Barang Dan Jasa Dan PajakPenjualan Atas
    Proyek PISP (Participatory Irrigation Sector Project);Dalam kontrak disebutkan halhal sebagai berikut:This Contract (hereinafter called the Contract) is made on the 6thday of the month of December, 2006 between, on the hand,Directorate General of Water Resources (DGWR), Ministry of PublicWorks, Republic of Indonesia (hereinafter called the Client) and,on the other hand a Joint Venture consisting of the following entities,each of which will be jointly and severally liable to the Client for allthe
    DDC Consultants (hereinaftercollectivelly called the Consultant).Sedangkan dalam General Condition of Contract juga dijelaskanbahwa Joint Venture means a Consultant which compries two ormore Peartners each of wich will be jointly and severally liable to theClient for all the Consultants obligations under the Contract.a) Dasar Hukum; UndangUndang Nomor 18 Tahun 2000 tentang PerubahanKedua Atas UndangUndang Nomor 8 Tahun 1983 tentangPajak Pertambahan Nilai Barang Dan Jasa Dan PajakPenjualan Atas Barang
Putus : 28-04-2015 — Upload : 10-03-2016
Putusan MAHKAMAH AGUNG Nomor 112/B/PK/PJK/2015
Tanggal 28 April 2015 — CV. PUJIMA GOARNA vs DIREKTUR JEDERAL BEA DAN CUKAI
3114 Berkekuatan Hukum Tetap
  • Berdasarkan CANADA BORDER SERVICE AGENCY, Custom Notice N484,Ottawa, 26 Nov 2002 dan CBSA Statement Of Reason , Ottawa 9Desember 2002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic.Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah :Harry F.
    Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05dibedakan berdasarkan bahan penyusun outer sole dan upper,Explanatory Noted Bab 64 Umum (B)** Menurut pendapat Pemohon Banding ( kami ) penyataan diatas kurangtepat karena berdasarkan Harmonized System :Pos 64.01 Waterproof footwear with outer soles and uppers of rubber orof plastic, the uppers of which are neither fixed to the sole norassembled by stitching, riveting, nailing, screwing, plugging orsimilar processes.Pos 64.02 Other footwear
    syarat kedua karena pembuatannya dengan carainjection moulding, karena untuk masuk sub pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling, dipaku,disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan sub pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(ob) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platform byriveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;Halaman 24 dari 27 halaman.
    (e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers)Bahwa dengan Explanatory Notes, untuk sub pos 64.02 tersebut diatas, maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang Pemohon Peninjauan Kembali dapat masuk sub pos 64.02,karena pada bab 64, sub pos yang paling tepat untuk sandal jepit dansandal adalah sub pos 64.02.Bahwa menurut Ketentuan Umum
Register : 13-10-2011 — Putus : 28-01-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put.49247/PP/M.XV/15/2013
Tanggal 28 Januari 2013 — Pemohon Banding dan Terbanding
14563
  • Related parties may enter into tansactions which would nothave the same terms, conditions and amounts as transactions with unrelated parties;bahwa dalam Note 17 to the financial statements diketahui sifat transaksi dan hubungandengan pihak yang memiliki hubungan istimewa adalah sebagai berikut : Related Parties Relationship with Transactionthe related partiesNOF Corporation, Japan Shareholder Purchase of raw materialsPayment of royaltiNOF Europe Shareholders affiliate Purchase of raw materialsMarubeni
    Related parties may enter into tansactions which would nothave the same terms, conditions and amounts as transactions with unrelated parties;bahwa dalam Note 17 to the financial statements diketahui sifat transaksi dan hubungandengan pihak yang memiliki hubungan istimewa adalah sebagai berikut: Related Parties Relationship with Transactionthe related partiesNOF Corporation, Japan Shareholder Purchase of raw materialsPayment of royaltiNOF Europe Shareholders affiliate Purchase of raw materialsMarubeni
    Shareholders affiliate Sale of finished goodsPT Marubeni Indonesia Shareholders affiliate Sale of finished goodsbahwa berdasarkan penelitian Majelis terhadap Sale and Purchase Agreement (bukti P16 danP17) pasal 2.1 diketahui Marubeni Corporation, Japan agrees to sell and deliver at theinternationally competitive price;bahwa dalam pasal 2.2 diketahui "NMC shall purchase all the raw material which are suppliedfrom outside of Indonesia through Marubeni Corporation, Japan;bahwa dalam pasal 4.2. diketahui
Putus : 11-02-2015 — Upload : 01-10-2015
Putusan MAHKAMAH AGUNG Nomor 971/B/PK/PJK/2014
Tanggal 11 Februari 2015 — CV. PUJIMA GOARNA vs. DIREKTUR JENDERAL BEA dan CUKAI
2923 Berkekuatan Hukum Tetap
  • Berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, 26 Nov2002 dan CBSA Statement Of Reason , Ottawa 9 Desember 2002The distinctive feature of waterproof footwear is that both the sole portion and the aportion of the upper, sufficient to give waterproof protection to the foot, areincorporated into a single component which may be made of rubber or plastic.Diterjemahkan oleh Penerjemah Resmi Dan TersumpahHarry F.
    Canada Customs bahwa ciri khas alas kaki kedap air adalah kedua bagian sol danbagian atasnya mampu memberikan perlindungan kedap air terhadap kaki.Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahan penyusun outer sole dan upper, Explanatory Noted Bab 64Umum (B)Menurut pendapat pemohon banding ( kami ) penyataan diatas kurang tepatkarena berdasarkan Harmonized System :Pos 64.01 Waterproof footwear with outer soles and uppers of rubber or ofplastic, the uppers of which
    memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karena untukmasuk sub pos 64.02 harus memenuhi syarat pembuatannya dengan cara dijahit,dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan sub pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition , Volume 3, dinyatakan : The Heading covers, inter alia:s Ski boots consisting of several moulded parts hinged on rivetsor similar devices;t Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby riveting;u Slippers or mules without quarter or counter,the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;v Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;w Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;12.13.14.x Nonwaterproof footwear produced
Putus : 18-03-2019 — Upload : 31-07-2019
Putusan MAHKAMAH AGUNG Nomor 808/B/PK/Pjk/2019
Tanggal 18 Maret 2019 — PT ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI
3918 Berkekuatan Hukum Tetap
  • belumkelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced